(1) Subject to the other provisions of this Act, an applicant, whether registered or not under the Relevant Act, shall be eligible to make an application for settlement of arrears of tax, interest, penalty or late fee in respect of the specified period, whether such arrears are disputed in appeal under the Relevant Act or not.
(2) The applicant, who has availed benefits under any of the Amnesty Schemes, as declared by the Government under any Government Resolution or under the Maharashtra Settlement of Arrears in Disputes Act, 2016 (Mah. XVI of 2016) or the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019 (Mah. XV of 2019) or the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 (Mah. XXIX of 2022) (hereinafter referred to as "the Settlement Act, 2022"), shall also be eligible to make an application under this Act:
Provided that, the applicant who has availed or is availing the benefits in respect of the Settlement Act, 2022 shall not be eligible to opt for the benefits under this Act with respect to the arrears for which application under the Settlement Act, 2022 has already been made and where the due date for payment of requisite amount under the Settlement Act, 2022 has not been over:
Provided further that, nothing in the first proviso shall be applicable in case the order of settlement under the Settlement Act, 2022 has been passed with or without providing the benefits so available.
(3) For the settlement under this Act, the conditions stated in section 11 and other provisions of this Act shall be complied with.